The inaugural Muscat Arbitration Days 2025 is organized by the Oman Commercial Arbitration Center, taking place from 2-4 December 2025 in Muscat, Oman.

Before the issuance of Tax Authority Decision No. 180/2026, the deductibility of business expenses in Oman was governed by the general rules set out in Article 18 of the Executive Regulations of the Income Tax Law. Among other things, those rules require that an expense be genuine, relate to the taxpayer's business, be necessary to generate income, and be supported by appropriate documentation.

The case involved a contract dispute between a broadcasting company and a software provider over the production and airing of a television program.

Electronic notifications have become more common in Oman's judicial system. However, the legal framework around electronic announcements has needed to be clarified. Circular No. 2024/2 provides...

Construction is one of the leading corporations in the world with its market size of about ten trillion US dollars.

Non-managing partner disputes in Limited Liability Companies (LLCs) are common in business. These disputes often arise from issues like lack of transparency, limited access to financial records, or concerns about management performance.

On 12 November 2020, Oman's Sultan Haitham bin Tariq Al Said enacted a new Law on Simplification of Certain Judicial Procedures in Specific Matters ("Law") by virtue of Sultani Decree No. 2020/125.

Construction is one of the leading corporations in the world with a market size of about ten trillion US dollars.

Oman does not have UK/US-style pre-trial discovery. Civil and commercial cases are pleadings-led: parties generally file the documents they rely on...

Oman assigned the International Code Council to create the Omani Building Code, which is expected to be completed by the end of the year...

The electricity sector in Oman is a vital pillar of the national economy and has undergone major development over recent decades. Oman has adopted an integrated model spanning generation, transmission, distribution...

Farah Al Qubtan is a legal professional with expertise in corporate and commercial advisory, commercial disputes, and company formation. She holds an LLB from the University of Reading and completed her Legal Practice Course at the University of Law in London.

Farah Al Qubtan is a legal professional specializing in corporate and commercial advisory, commercial disputes, and company formation. With qualifications from the University of Reading and University of Law, London, she brings expertise in multiple areas of business law to her practice at Bait Qanoon.

In the last decade, the Middle East has seen both domestic and regional developments in arbitration that are reflective of international best practice.

Many investors view VAT in Oman as a compliance issue that arises only after a business has been established or operations have commenced. In practice, however, VAT considerations often arise much earlier and can influence fundamental investment decisions, including transaction structuring, target company valuations, intra-group arrangements, and the project's financial model.

The OAC Arbitration Rules issued in November 2020 provide a modern procedural framework for resolving disputes in Oman and are carefully aligned with leading international arbitration practices.

International Arbitration Comparative Guide for the jurisdiction of Oman, check out our comparative guides section to compare across multiple countries